S&B PROF CONSTRUCT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
S&B PROF CONSTRUCT
Largest movements
- Receivables within one year +€58,597
up €58,597 (+128.3%), from €45,670 to €104,267
of which Trade receivables: +€42,894
- Cash +€9,276
up €9,276 (+60.7%), from €15,295 to €24,571
mainly Trade debts (+€29,368) and Net result for the year (+€22,308)
- Tangible fixed assets +€7,821
up €7,821 (+90.8%), from €8,610 to €16,431
of which Plant, machinery and equipment: +€8,333
- Deferred charges and accrued income -€1,543
down €1,543 (-77.7%), from €1,986 to €443
- Trade debts +€29,368
up €29,368 (+5181.8%), from €567 to €29,934
- Profit (loss) carried forward +€22,308
up €22,308 (+45.4%), from €49,098 to €71,406
- Tax, wage and social debts +€17,334
up €17,334 (+84.0%), from €20,633 to €37,967
of which Taxes: +€15,939
- Other debts +€2,825
up €2,825 (+178.6%), from €1,581 to €4,406
- Contributions +€2,000
new in 2024: €2,000
- Purchases and services +€221,945
up €221,945 (+25.9%), from €856,284 to €1.1m
- Turnover +€189,198
up €189,198 (+19.8%), from €954,825 to €1.1m
- Gross operating margin -€24,793
down €24,793 (-25.2%), from €98,577 to €73,784
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,879 | €145,712 | +€73,834 | +102.7% |
| Formation expenses | 20 | €317 | - | -€317 | |
| Fixed assets | 21/28 | €8,610 | €16,431 | +€7,821 | +90.8% |
| Tangible fixed assets | 22/27 | €8,610 | €16,431 | +€7,821 | +90.8% |
| Plant, machinery and equipment | 23 | €5,319 | €13,652 | +€8,333 | +156.7% |
| Furniture and vehicles | 24 | €3,291 | €2,778 | -€512 | -15.6% |
| Current assets | 29/58 | €62,951 | €129,282 | +€66,331 | +105.4% |
| Amounts receivable within one year | 40/41 | €45,670 | €104,267 | +€58,597 | +128.3% |
| Trade receivables | 40 | €27,285 | €70,179 | +€42,894 | +157.2% |
| Other amounts receivable | 41 | €18,385 | €34,089 | +€15,703 | +85.4% |
| Cash at bank and in hand | 54/58 | €15,295 | €24,571 | +€9,276 | +60.7% |
| Deferred charges and accrued income | 490/1 | €1,986 | €443 | -€1,543 | -77.7% |
| Total equity and liabilities | 10/49 | €71,879 | €145,712 | +€73,834 | +102.7% |
| Equity | 10/15 | €49,098 | €73,406 | +€24,308 | +49.5% |
| Contributions | 10/11 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €49,098 | €71,406 | +€22,308 | +45.4% |
| Amounts payable | 17/49 | €22,781 | €72,307 | +€49,526 | +217.4% |
| Amounts payable within one year | 42/48 | €22,781 | €72,307 | +€49,526 | +217.4% |
| Trade debts | 44 | €567 | €29,934 | +€29,368 | +5181.8% |
| Suppliers | 440/4 | €567 | €29,934 | +€29,368 | +5181.8% |
| Taxes, remuneration and social security | 45 | €20,633 | €37,967 | +€17,334 | +84.0% |
| Taxes | 450/3 | €13,455 | €29,394 | +€15,939 | +118.5% |
| Remuneration and social security | 454/9 | €7,178 | €8,572 | +€1,395 | +19.4% |
| Other amounts payable | 47/48 | €1,581 | €4,406 | +€2,825 | +178.6% |
| Turnover | 70 | €954,825 | €1,144,023 | +€189,198 | +19.8% |
| Non-recurring operating income | 76A | €36 | €7,990 | +€7,954 | +22094.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €856,284 | €1,078,229 | +€221,945 | +25.9% |
| Remuneration, social security and pensions | 62 | €30,794 | €36,137 | +€5,342 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,495 | €6,658 | +€3,163 | +90.5% |
| Other operating charges | 640/8 | €1,581 | €417 | -€1,164 | -73.6% |
| Gross operating margin | 9900 | €98,577 | €73,784 | -€24,793 | -25.2% |
| Operating profit (loss) | 9901 | €62,706 | €30,572 | -€32,135 | -51.2% |
| Financial income | 75/76B | €2 | €11 | +€8 | +347.7% |
| Recurring financial income | 75 | €2 | €11 | +€8 | +347.7% |
| Financial charges | 65/66B | €156 | €421 | +€265 | +170.1% |
| Recurring financial charges | 65 | €156 | €421 | +€265 | +170.1% |
| Profit (loss) for the period before taxes | 9903 | €62,553 | €30,161 | -€32,391 | -51.8% |
| Income taxes | 67/77 | €13,455 | €7,853 | -€5,602 | -41.6% |
| Profit (loss) for the period | 9904 | €49,098 | €22,308 | -€26,790 | -54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €49,098 | €22,308 | -€26,790 | -54.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.